Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0270 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Powell on 17 June 2014.

Read the full decision in Portland Gas Storage Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0270 (TCC).

STAMP DUTY LAND TAX – jurisdiction of the First-tier Tax Tribunal – whether Respondents made a decision giving rise to a right of appeal – yes – paragraphs 6, 12, 23, 24 and 35 Schedule 10 Finance Act 2003 – appeal allowed.

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